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All Journal Jurnal Media Wahana Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Journal of Economic, Management, Accounting and Technology (JEMATech) JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Governors Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Riset Akuntansi dan Keuangan Indonesia Kreativasi: Journal of Community Empowerment
Yuniarti, Emylia
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Impact of Green Accounting & Corporate Social Responsibility on Financial Performance: A Systematic Literature Review Hufazsyah, Dabbara Nurkayla; Henda Safitri, Rika; Yuniarti, Emylia; Bahar, Amirul
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7657

Abstract

This study examined the impact of green accounting and corporate social responsibility on financial performance through a systematic literature review. Peer-reviewed articles published between 2020 and 2025 were screened and synthesized to assess how environmental accounting practices and social responsibility disclosure were associated with corporate financial outcomes. The review found that green accounting was linked to stronger financial performance, mainly through lower operating costs driven by resource efficiency and compliance with environmental regulations. Evidence on the direct effect of corporate social responsibility on financial performance was mixed. Several studies reported positive financial outcomes through improved corporate reputation and increased investor confidence, while other studies reported limited or no direct association. Legitimacy theory and stakeholder theory were used to interpret how transparency in environmental and social practices influenced financial performance. The synthesis indicated that integrated implementation of green accounting and corporate social responsibility supported financial stability and reputational outcomes, although the results varied by industry and depended on implementation quality and governance.
Board of Director Characteristics and Financial Distress in the ASEAN Region: The Moderating Role of Sustainability Committee Damayani, Fitri; Fuadah, Luk Luk; Yuniarti, Emylia
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6659

Abstract

This research is motivated by the emergence of the Covid-19 pandemic, which has caused a crisis for companies in various business sectors, potentially leading to financial distress. Board of director characteristics such as gender diversity, education, and tenure can be important aspects in navigating difficult circumstances. The sustainability committee is also a much-needed committee and is expected to strengthen board characteristics in mitigating financial distress. This study uses a quantitative approach with secondary data from 202 companies in the ASEAN region for the period 2020-2024. Data analysis was conducted using panel data regression, a moderated regression analysis, and robust standard error with the assistance of Eviews 12. The results show that gender diversity and education have no significant effect on financial distress, while tenure positively affects financial distress. The sustainability committee cannot moderate the effect of gender diversity and tenure on financial distress but can weaken the positive effect of education on financial distress. These findings indicate that financial distress can be reduced when the board of directors implements its intellectual insights together with the sustainability committee. However, companies should be wary of the average director tenure because it has the potential to increase financial distress.
Co-Authors Atersa, Atersa Bahar, Amirul Choirunisah, Fahira Damayani, Fitri Darmawahyuni, Annisa Febrina, Shelly Fuadah, Luk Luk Gustriani Gustriani, Gustriani Hufazsyah, Dabbara Nurkayla Imelda Inten Meutia Isnaini, Padilah Melliny, Vinny Dwi MUHAMMAD TEGUH, MUHAMMAD Pertiwi, Rasyida RIKA HENDA SAFITRI, RIKA Rochmawati Daud, Rochmawati Sari, Rela Setiawan, Renaldi Subardin, Muhammad Suhel Suhel Tertiarto Wahyudi Waldi Novi Yarsah Welly Nailis, Welly